CHILDHOME: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
CHILDHOME
NACE 46.423, Wholesale of clothing, excluding workwear and underwear
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€177,015
2024 · €148,474+€28,542
Equity
€1.8m
2024 · €5.6m-€3.8m
Cash
€379,764
2024 · €535,138-€155,373
Balance sheet total
€7.1m
2024 · €7.1m-€18,572
Largest movements
Assets
- Receivables within one year +€258,565
up €258,565 (+4.3%), from €6.0m to €6.2m
of which Other amounts receivable: +€471,248
- Cash -€155,373
down €155,373 (-29.0%), from €535,138 to €379,764
mainly Contributions, distributions and other (-€4.0m) and Receivables within one year (-€258,565)
- Intangible fixed assets -€105,487
down €105,487 (-21.6%), from €488,682 to €383,195
Equity and liabilities
- Other debts +€4.0m
up €4.0m (+89,855%), from €4,447 to €4.0m
- Reserves -€3.8m
down €3.8m (-70.5%), from €5.4m to €1.6m
of which Distributable reserves: -€3.8m
- Trade debts -€214,545
down €214,545 (-19.6%), from €1.1m to €881,622
Income statement
- Turnover -€7.5m
no longer reported in 2025 (was €7.5m)
- Goods and materials -€5.4m
no longer reported in 2025 (was €5.4m)
- Services and other goods -€1.7m
no longer reported in 2025 (was €1.7m)
- Gross operating margin +€1.2m
new in 2025: €1.2m
- Financial income -€177,300
down €177,300 (-36.5%), from €485,272 to €307,972
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€148,474
Turnover
-€7.5m
Other operating income
-€144,589
Goods and materials
+€5.4m
Services and other goods
+€1.7m
Staff costs
-€70,083
Depreciation
-€22,924
Write-downs
-€48,384
Provisions
-€22,167
Other operating charges
+€92,161
Other operating items
+€955,475
Financial income
-€177,300
Financial charges
-€71,646
Taxes
+€27,149
Result 2025
€177,015
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€3.9m
Investment
-€38,436
Financing
-€4.0m
Cash 2024
€535,138
From operations (derived)
+€3.9m
Net result for the year
+€177,015
Depreciation
+€159,978
Receivables within one year
-€258,565
Deferred charges and accrued income
+€221
Trade debts
-€214,545
Tax, wage and social debts
+€22,916
Other debts
+€4.0m
Accrued charges and deferred income
+€17,225
Investment (derived)
-€38,436
Investment in fixed assets (net)
-€38,436
Financing
-€4.0m
Short-term financial debts
-€16,737
Contributions, distributions and other
-€4.0m
Cash 2025
€379,764
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,110,495 | €7,091,923 | -€18,572 | -0.3% |
| Fixed assets | 21/28 | €590,943 | €469,401 | -€121,543 | -20.6% |
| Intangible fixed assets | 21 | €488,682 | €383,195 | -€105,487 | -21.6% |
| Tangible fixed assets | 22/27 | €74,550 | €58,494 | -€16,055 | -21.5% |
| Furniture and vehicles | 24 | €13,149 | €5,064 | -€8,085 | -61.5% |
| Other tangible fixed assets | 26 | €61,400 | €53,430 | -€7,970 | -13.0% |
| Financial fixed assets | 28 | €27,712 | €27,712 | = | 0.0% |
| Other financial fixed assets | 284/8 | €27,712 | - | -€27,712 | |
| Amounts receivable and cash guarantees | 285/8 | €27,712 | - | -€27,712 | |
| Current assets | 29/58 | €6,519,552 | €6,622,522 | +€102,970 | +1.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €5,983,854 | €6,242,420 | +€258,565 | +4.3% |
| Trade receivables | 40 | €934,957 | €722,274 | -€212,683 | -22.7% |
| Other amounts receivable | 41 | €5,048,898 | €5,520,146 | +€471,248 | +9.3% |
| Cash at bank and in hand | 54/58 | €535,138 | €379,764 | -€155,373 | -29.0% |
| Deferred charges and accrued income | 490/1 | €560 | €338 | -€221 | -39.5% |
| Total equity and liabilities | 10/49 | €7,110,495 | €7,091,923 | -€18,572 | -0.3% |
| Equity | 10/15 | €5,582,021 | €1,759,036 | -€3.8m | -68.5% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €5,420,021 | €1,597,036 | -€3.8m | -70.5% |
| Tax-exempt reserves | 132 | €17,621 | €17,621 | = | 0.0% |
| Distributable reserves | 133 | €5,402,400 | €1,579,415 | -€3.8m | -70.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €1,528,474 | €5,332,887 | +€3.8m | +249% |
| Amounts payable within one year | 42/48 | €1,410,717 | €5,197,904 | +€3.8m | +268% |
| Financial debts | 43 | €50,127 | €33,390 | -€16,737 | -33.4% |
| Credit institutions | 430/8 | €50,127 | €33,390 | -€16,737 | -33.4% |
| Trade debts | 44 | €1,096,167 | €881,622 | -€214,545 | -19.6% |
| Suppliers | 440/4 | €1,096,167 | €881,622 | -€214,545 | -19.6% |
| Taxes, remuneration and social security | 45 | €259,976 | €282,892 | +€22,916 | +8.8% |
| Taxes | 450/3 | €177,925 | €187,956 | +€10,031 | +5.6% |
| Remuneration and social security | 454/9 | €82,051 | €94,936 | +€12,885 | +15.7% |
| Other amounts payable | 47/48 | €4,447 | €4,000,000 | +€4.0m | +89,855% |
| Accrued charges and deferred income | 492/3 | €117,757 | €134,982 | +€17,225 | +14.6% |
| Operating income | 70/76A | €7,838,461 | - | -€7.8m | |
| Turnover | 70 | €7,527,985 | - | -€7.5m | |
| Own construction capitalised | 72 | €155,887 | - | -€155,887 | |
| Other operating income | 74 | €144,589 | - | -€144,589 | |
| Non-recurring operating income | 76A | €10,000 | €9,000 | -€1,000 | -10.0% |
| Operating charges | 60/66A | €7,882,511 | - | -€7.9m | |
| Goods for resale, raw materials and consumables | 60 | €5,381,092 | - | -€5.4m | |
| Purchases | 600/8 | €5,381,092 | - | -€5.4m | |
| Services and other goods | 61 | €1,657,743 | - | -€1.7m | |
| Remuneration, social security and pensions | 62 | €675,614 | €745,697 | +€70,083 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,055 | €159,978 | +€22,924 | +16.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€54,981 | -€6,597 | +€48,384 | +88.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€22,167 | €0 | +€22,167 | |
| Other operating charges | 640/8 | €104,593 | €12,432 | -€92,161 | -88.1% |
| Non-recurring operating charges | 66A | €3,564 | €59,482 | +€55,918 | +1,569% |
| Gross operating margin | 9900 | - | €1,177,280 | +€1.2m | |
| Operating profit (loss) | 9901 | -€44,050 | €206,288 | +€250,338 | |
| Financial income | 75/76B | €485,272 | €307,972 | -€177,300 | -36.5% |
| Recurring financial income | 75 | €485,272 | €307,972 | -€177,300 | -36.5% |
| Income from current assets | 751 | €276,814 | - | -€276,814 | |
| Other financial income | 752/9 | €208,457 | - | -€208,457 | |
| Financial charges | 65/66B | €201,308 | €272,954 | +€71,646 | +35.6% |
| Recurring financial charges | 65 | €201,308 | €272,954 | +€71,646 | +35.6% |
| Debt charges | 650 | €6,108 | - | -€6,108 | |
| Other financial charges | 652/9 | €195,200 | - | -€195,200 | |
| Profit (loss) for the period before taxes | 9903 | €239,914 | €241,306 | +€1,392 | +0.6% |
| Income taxes | 67/77 | €91,440 | €64,291 | -€27,149 | -29.7% |
| Taxes | 670/3 | €91,440 | - | -€91,440 | |
| Profit (loss) for the period | 9904 | €148,474 | €177,015 | +€28,542 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €148,474 | €177,015 | +€28,542 | +19.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.